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Accountancy exams go in-person as AI cheating soars

Dec 29, 2025, 6:14am EST
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Students taking a test in Canada.
Chris Helgren/Reuters

The world’s largest accounting body will scrap remote exams to combat a rise in AI-powered cheating.

The Association of Chartered Certified Accountants told the Financial Times that cheats were “outpacing” safeguards: One student said examinees would photograph questions and give them to an AI to answer.

Accountancy has seen several cheating scandals in recent years, with the Big Four firms hit with multimillion-dollar fines after staff tricked internal exams, but the sector is far from alone. AI concerns have driven a return to in-person testing and pen-and-paper essays in universities, and major firms including Google and McKinsey are dropping remote interviews for the same reason.

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